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Scotland Act 2012

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Changes over time for: Cross Heading: Finance Act 1931

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There are currently no known outstanding effects for the Scotland Act 2012, Cross Heading: Finance Act 1931. Help about Changes to Legislation

Finance Act 1931U.K.

1(1)Section 28 of the Finance Act 1931 (production to Commissioners of instruments transferring land) is amended as follows.U.K.

(2)In subsection (3), omit “or” after paragraph (a) and after paragraph (b) insert ; or

(c)to a Scottish transaction.

(3)After subsection (3) insert—

(3A)In subsection (3) “Scottish transaction” means the acquisition of—

(a)an estate, interest, right or power in or over land in Scotland, or

(b)the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.

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